Employer Tax Contributions

Tax Type	Rate	Base
Social Security (ONA)	6%	Gross Salary (up to ceiling)
Occupational Injury, Sickness, & Maternity Insurance (OFATMA)	2%-6% (Varies by industry risk level)	Gross Salary
Professional Training (INFP)	1%	Gross Salary (up to ceiling)

Filing & Compliance

• Monthly declarations and payments for payroll taxes (ONA, INFP) and income tax withholding (IR) are due by the 15th day of the following month.
• Annual declarations summarizing total remuneration paid and taxes withheld/contributions made are required.
• Employers must accurately calculate and remit income tax (Impôt sur le Revenu - IR) withheld from employee salaries to the Directorate General of Taxes (DGI) by the required deadline.

In Haiti, employee tax deductions encompass income tax, social security contributions, and other deductions like those for health insurance.

Income Tax

Income tax is levied progressively based on earnings. The tax rates are structured in tiers. Source [3] mentions the following rates for 2023, and while 2025 rates aren't available in the sources, these provide a general idea:

• Up to 120,000 HTG: 0%
• 120,001 - 240,000 HTG: 10%
• 240,001 - 480,000 HTG: 15%
• 480,001 - 1,000,000 HTG: 25%
• Over 1,000,000 HTG: 30%

It's important to seek updated rates from official Haitian government sources for 2025. Source [5] notes income tax as a key direct tax, with rates possibly between 10% and 35%, although confirmation for 2025 is needed.

Social Security Contributions

Both employees and employers contribute to social security. The employee contribution is typically 6% of their salary. (Sources [3] and [5])

Other Deductions

Additional deductions from an employee's salary may include:

• Health Insurance: Employers typically contribute a percentage towards employee health insurance (Source [5]). Sources mention 3% as a possible rate, but it is necessary to confirm.
• Payroll Tax: A 2% payroll tax contribution from employees is also mentioned by some sources. However, official current information needs to be verified. (Sources [4] and [5])
• Maternity and Sickness Insurance: A 3% contribution by employees has been noted in some sources. Again, verify current requirements. (Source [4])

Employer Responsibilities

Employers are responsible for withholding these taxes and contributions from employee salaries and remitting them to the appropriate Haitian authorities. Deadlines and procedural requirements should be confirmed with official sources or local experts. An Employer of Record (EOR) can significantly simplify navigating these complexities. (Source [1]) An EOR handles all aspects of payroll, deductions, and compliance, minimizing the risk of errors and penalties.

Additional Notes

Personal deductions like those for charitable contributions, taxes paid abroad, and losses, generally are not applicable in the Haitian income tax system. (Source [2]) Always consult updated official Haitian government sources or tax professionals for the most accurate and current information, as tax regulations can change.